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What
What non-residents of New Zealand do to pay tax on rental income from a New Zealand residential property
Who
Non-residents of New Zealand

Everyone has to pay tax in New Zealand on the income they earn here. This includes non-residents who earn income from New Zealand. If you're a non-resident earning rental income from property in New Zealand, you'll have to pay tax on it to New Zealand. 

GST and short-term renting

If you're renting out short-term and you're:

  • registered for GST you'll need to pay GST on your short-term rental income
  • not registered for GST, you may have to file and register for GST. 

You'll only have to register if your turnover from all your GST activities is over $60,000 in any 12 month period. This includes your short-term rental income. This is because short-term renting is seen as a taxable activity.

Make sure you read about GST to find out what your obligations are:

GST and your short-term rental income

Filing tax returns for your rental income

You'll need to get an IRD number and file a non-resident tax return. You use the return to declare the rental income earned in New Zealand.

You may also have to file a tax return for your rental income in the same country in which you're a tax resident. 

Income tax return for non-resident individual taxpayers (IR3NR)

Working out tax you'll need to pay

Working out your rental income, expenses, and if there's GST to pay is not the same for all residential rental property. Check what to do for the type of property you're renting out:

Tax by rental property type

Double tax agreements

If your country or territory has a double tax agreement (DTA) with New Zealand, it may affect how your New Zealand rental income is taxed.

Each DTA is different, so you'll need to check to be sure how it applies or consult a tax professional.

Double tax agreements (DTAs)